期刊論文

學年 114
學期 1
出版（發表）日期 2025-08-23
作品名稱 Optimizing carbon tax compliance in steel manufacturing through green finance-driven internal supply chain management
作品名稱（其他語言）
著者 Shi Chen, Wenjin Guan, Jui-Huang Chang, Jyh-Jiuan Lin
單位
出版者
著錄名稱、卷期、頁數 Journal of Cleaner Production, Volume 523, 2025, 146451,
摘要 This paper models an internal supply chain for a steel manufacturer, involving multiple inputs purchased and transported to produce, transport, and sell carbon-intensive steel in the domestic and foreign markets. A life insurer provides financing to the manufacturer, and the insurer's equity is assessed using a capped call option framework that accounts for the borrower's operational risks—an approach aligned with green finance principles. The model evaluates how carbon taxes and steel export levels influence the equity of both the manufacturer and the insurer, providing insight into sustainable production and financing strategies. Key findings indicate that reduced steel exports increase the manufacturer's equity and lower the insurer's equity risk, contributing to the mitigation of carbon leakage. Domestic carbon taxes primarily reduce emissions in local markets, while export carbon taxes are more effective in curbing cross-border carbon leakage. These effects are more pronounced within internal supply chains compared to external supply chains, regardless of transportation-related carbon footprints considered in the model. Lower carbon tax burdens also incentivize the adoption of green finance mechanisms. Overall, the results highlight the role of carbon taxation and sustainable finance in promoting low-carbon steel production, s supporting the achievement of the United Nations Sustainable Development Goals, specifically Goals 3 (Good health and well-being) and 7 (Affordable and clean energy).
關鍵字 Carbon taxExport carbon taxCarbon emissionInternal supply chainGreen finance
語言 en_US
ISSN 0959-6526
期刊性質 國外
收錄於 SCI Scopus ABS* NotTSSCI
產學合作
通訊作者 Jyh-Jiuan Lin
審稿制度 0
國別 NLD
公開徵稿
出版型式 ,電子版